[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-42001-en":3,"doc-seo-42001-105":30,"detail-sidebar-cat-0-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":13,"seo_description":14,"update_tm":28,"read_time":29},42001,1374391974468,"Eden","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",8,"Research & Report","Tax Compliance and Tax Morale A Theoretical and Empirical Analysis","Tax compliance and tax morale examine how taxpayers’ willingness to follow tax rules is shaped by beliefs, social influences, and institutional settings. The study develops a theoretical perspective and supports it with empirical evidence drawn from surveys, laboratory experiments, and controlled field experiments across different contexts. Key themes include the role of religiosity and faith, the impact of political and institutional arrangements, cross-cultural comparisons, and policy instruments such as moral suasion and tax amnesties.","Tax Compliance and Tax Morale  \nTax Compliance and  \nTax Morale  \nA Theoretical and Empirical Analysis  \nBenno Torgler  \nAssociate Professor, School of Economics and Finance, Queensland University of Technology, Australia, Research Fellow, Center for Research in Economics, Management and the Arts (CREMA), Switzerland and Research Affiliate, CESifo Research Network, Munich, Germany  \nEdward Elgar  \nCheltenham, UK • Northampton, MA, USA  \n© Benno Torgler 2007  \nAll rights reserved. No part of this publication may be reproduced, stored ina retrieval system or transmitted in any form or by any means, electronic, mechanical or photocopying, recording, or otherwise without the prior permission of the publisher.  \nPublished by  \nEdward Elgar Publishing Limited Glensanda House  \nMontpellier Parade Cheltenham  \nGlos GL50 1UA UK  \nEdward Elgar Publishing, Inc.  \nWilliam Pratt House  \n9 Dewey Court Northampton Massachusetts 01060 USA  \nA catalogue record for this book is available from the British Library  \nLibrary of Congress Cataloguing in Publication Data  \nTorgler, Benno, 1972–  \nTax compliance and tax morale : a theoretical and empirical analysis / by Benno Torgler.  \n[p. cm](p. cm).  \nIncludes bibliographical references and index.  \n1. Taxpayer compliance—Cross-cultural studies. 2. Taxation—Public opinion—Cross-cultural studies. I. Title.  \nHJ2305 T1624 2007  \n336.2'91—dc22  \n2006037091  \nISBN 978 1 84542 720 7  \nPrinted and bound in Great Britain by MPG Books Ltd, Bodmin, Cornwall  \nContents  \nPreface vi  \nAcknowledgements x  \nPART I BACKGROUND AND RESEARCH OVERVIEWS  \n1 Introduction 3  \n2 What do we know about tax morale and tax compliance? 64  \n3 Speaking to theorists and searching for facts: tax morale and tax compliance in experiments 85  \nPART II WHAT SHAPES TAX MORALE?  \n4 The importance of faith: tax morale and religiosity 113  \n5 Tax morale and institutions 152  \n6 Tax morale in Latin America 189  \n7 Does culture matter? A comparison of tax morale in the former East and West Germany 215  \nPART III TAX POLICY STRATEGIES  \n8 Moral suasion: an alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland 239  \n9 Tax amnesties and political participation 264  \nIndex 297  \nPreface  \nTaxation is an issue that has been relevant in the past 5000 years of human history and will continue to be relevant in the future. Tax compliance and tax morale are interesting topics, as they allow us to check the extent to which it makes sense to extend economics using aspects of other social sciences, such as, for example, social psychology or sociology. The literature is a good example of the fruitful interdisciplinary dialogue between the different social sciences. Furthermore, an attraction for a young scientist is the fact that that this topic allows to learn how to deal with different instruments such as surveys, experiments or even field experiments.  \nAll of the chapters draw on some of the material contained in, or are thoroughly revised and updated versions of, my dissertation. Many people have contributed a great deal to this book. I would like to start the acknowledgements with two short stories that are connected with both dissertation advisors. Undecided about what to study at the University of Zurich, my brother Andreas, who at that time was just finishing his studies in business administration, said to me:‘I see you as a typical economics student. Take this book about economics to see whether you know what to do with it.’ Interestingly, it was the book Wirtschaft, Staat und Wohlfahrt written by René L. Frey, which I started to read immediately and which attracted my attention and helped in my decision to study economics. Thus, René L. Frey influenced me many years before I became an assistant at his department. At that time, I never thought about the possibility of working with him in the future. I will never be able properly to express the thanks I owe him. He always enthusiastically supported and encour","cbCaiuFqYGE2k76Q","https://ap.wps.com/l/cbCaiuFqYGE2k76Q","pdf",1267236,5,1,317,"English","en",105,"# Preface\n# Part I Background and Research Overviews\n## Introduction\n## What do we know about tax morale and tax compliance?\n## Speaking to theorists and searching for facts: tax morale and tax compliance in experiments\n# Part II What Shapes Tax Morale?\n## The importance of faith: tax morale and religiosity\n## Tax morale and institutions\n## Tax morale in Latin America\n## Does culture matter? A comparison of tax morale in the former East and West Germany\n# Part III Tax Policy Strategies\n## Moral suasion: an alternative tax policy strategy?\n## Tax amnesties and political participation\n# Index","[{\"question\":\"What is the central focus of the book on tax compliance and tax morale?\",\"answer\":\"The book analyzes how tax compliance relates to taxpayers’ tax morale and how economic approaches can be extended using insights from other social sciences, such as social psychology and sociology.\"},{\"question\":\"Which factors are presented as shaping tax morale?\",\"answer\":\"It emphasizes faith and religiosity, the role of institutions, and broader cultural influences, including comparisons across regions such as Latin America and former East versus West Germany.\"},{\"question\":\"What tax policy strategies are discussed and how are they evaluated?\",\"answer\":\"The book considers moral suasion as an alternative tax policy strategy using evidence from a controlled field 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